Casos Práticos de Direito Fiscal - 2ª Edição (Portuguese - download pdf or read online

By Sérgio Vasques

[...] São casos testados já nas aulas da Faculdade de Direito de Lisboa e que se dirigem fundamentalmente aos alunos do curso geral, que têm contacto com estas matérias por altura do treceiro ano. Alguns são casos mais antigos que se foram alterando ao longo dos últimos sete ou oito anos, outros são casos mais recentes criados para explorar as últimas alterações da lei monetary; uns são casos mais secos, empregues em testes onde há pouco pace para ler, outros são mais sumarentos porque a vida do tó-das-pizzas ou da mãezinha riquita não se resume com tanta facilidade. Todos eles são casos publicados sem resolução, porque a não têm verdadeiramente, quando cada ano se altera o salário mínimo e se criam novas deduções à colecta, para proteger a família afastada, os cursos de água ou as ligações de banda larga.[...]
[...] O plano desta colectânea reflecte o curso basic das aulas práticas na Faculdade de Direito de Lisboa e junta-lhe mais alguma coisa ainda. Depois de algumas hipóteses introdutórias em que se exploram os princípios gerais do sistema descemos às suas viárias ramificações, constituindo o IRS o primary campo de trabalho ao longo do semestre. Trata-se de uma opção com algum sentido: o IRS é um imposto que tem muito de intuitivo, que confronta de modo claro o aluno com as grandes escolhas políticas do sistema e que lhe desperta a curiosidade average das coisas que nos interessam pessoalmente. Chegar ao ultimate do semestre possuindo alguma familiariedade com o IRS e compreendendo por onde passam nele os grandes princípios parece uma meta de trabalho boa e que geralmente se cumpre com sucesso.[...]

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Casos Práticos de Direito Fiscal - 2ª Edição (Portuguese Edition) by Sérgio Vasques


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